The development of more powerful wireless communication technologies such as 5G and Wi-Fi 6 are opening possibilities for advanced applications in industrial settings. Different types of players across the value chain are entering the market and engaging in mergers and acquisitions. The thesis explores the types of acquisitions which have occurred recently in the industrial wireless industry, as well as the reasons for the respective acquisitions. In addition, technology competition in terms of choice of type of network was researched. The aim was to understand the industrial development in the industry and gain insight into M&A activity. To meet the research aim, a qualitative multiple case study was conducted. Data were collected through articles on 27 recent mergers and acquisitions in the targeted industry, as well as though 5 interviews with different stakeholders. The data collected were then analyzed inductively and deductively through thematic analysis, and a framework for classifying acquisitions were developed. Different types of actors in the industry are engaging in different types of mergers and acquisitions. The study concludes that complementary strategic fit between the acquiring firm and the target firm was the most common. This suggests firms seek to combine different resources in order to respond the developments in the market. Moreover, vertical acquisition was the most common type of value chain integration, and technologies in terms of products were the most common resource acquired. / Utvecklingen av mer kraftfulla trådlösa kommunikationsteknologier såsom 5G och Wi-Fi 6 öppnar upp möjligheter för avancerade applikationer i industriella miljöer. Olika typer av aktörer i olika delar av värdekedjan går in i marknaden och ägnar sig åt fusioner och förvärv. Uppsatsen undersöker vilka typer av förvärv som nyligen har skett inom den trådlösa industrin, samt orsakerna bakom dessa förvärv. Dessutom undersöks konkurrens mellan teknologier som uppstår vid val av typ av industriellt trådlöst nätverk. Forskningssyftet var att förstå vad som påverkar den industriella utvecklingen i branschen och få insikt i den förvärvsverksamhet som skett. För att uppfylla forskningssyftet genomfördes en kvalitativ flerfallsstudie. Data samlades in om 27 genomförda förvärv i branschen baserat på artiklar skrivna om förvärven. Det genomfördes även 5 intervjuer med olika intressenter. Den insamlade datan analyserades sedan med tematisk analys, och klassificerades därefter med beroende på strategisk passform och integration i värdekedjan Olika typer av aktörer i branschen ägnar sig åt olika typer av förvärv. Resultaten visade att en kompletterande strategisk passform mellan det förvärvande företaget och förvärvskandidater var det vanligaste. Detta tyder på att företag försöker kombinera olika resurser för ta del av marknadsutvecklingen. Dessutom var vertikala förvärv den vanligaste typen av integration, och teknologi i form av produkter var den vanligaste resursen som förvärvats.

The study investigated the possibility of developing a monitoring and evaluation tool to capacitate the South African Department of Home Affairs towards the sustainability of its mobile unit project. As South Africa has a history of gross discrepancies in the appropriation of services by the citizenry, a fleet of 117 mobile trucks was deployed as part of the 2004 Turnaround Strategy. The chosen structural-functionalist theoretical vantage point informed a quantitative baseline survey in which the views of thirty eight respondents in six provinces and across various ranks were gauged. The majority expressed positive views about the sustainability of the mobile units beyond project phase. They expressed confidence in the goals, relevance and realistic nature of the mobile units. In the SWOT analysis, the respondents expressed more strengths and opportunities than weaknesses and threats. These findings form the baseline for the development of the intended M&E framework. / M.A. (Sociology)

"S. Dooley: Tertiary Reader" / Approved for public release, distribution is unlimited / This study provides analysis, conclusions and recommendations to assist the Deputy Commandant (DC), Manpower and Reserve Affairs Department (M&RA) and DC, Programs and Resources Department (P&R) in structure and process decisions concerning Marine Corps Manpower budget execution. DC, M&RA is the owner of the Marine Human Resource Development Process (HRDP) and the Military Personnel Marine Corps (MPMC) appropriation sponsor, while the DC, P&R has budgetary (1517) authority for MPMC budget execution. In contrast, the Navy has both sponsorship and 1517 authority within one cell at N1. By comparing these two services' organizational factors and Planning, Programming, Budgeting, and Execution Systems (PPBES), relevant differences surface, conclusions are drawn, and recommendations offered for improvements. Recommendations include realignment of 1517 authority within MPMC execution, and the melding of the Programs and Budget Branch of Manpower Plans Division, M&RA with the Military Personnel Branch, Fiscal Division, P&R (RFM). This new office will be responsible for all facets of MPMC programming, budgeting, and execution. / Captain, United States Marine Corps

Early Warning Systems (EWSs) for banking sectors are used to measure occurrence risks of banking crises, generally observed with a rundown of bank deposits and widespread failures of financial institutions. In countries with a small number of banks, for example Turkey with 48 banks (BDDK, 2011), every bank may be considered to have a systematic importance since the failure of any individual bank may carry a potential threat to lead to a banking crisis. Taking into account this fact the present study focuses on EWSs in Turkey. Since there is no single correct EWS to apply to all cases, in this study, 300 models were constructed and tested to find models as accurate as possible by using a trial-and-error process and by searching optimal feature subset or classifier methods. Empirical results indicate that prediction accuracy did not increase significantly while we got closer to the actual occurrence of bankruptcy. An important finding of the study was that trends of financial ratios were very useful in the prediction of bank failures. Instead of failures as a result of instant shocks, the banks&#039 / failures followed through a path: first a downward movement affected the efficiency of the banks&#039 / officers and the quality of management structure measured with &quot / Activity Ratios&quot / , then the profitability of the banks measured with &quot / Profit Ratios&quot / declined. At last, the performance and the stability of banks&#039 / earnings stream measured with &quot / Income-Expenditure Structure Ratios&quot / and the level and quality of the banks&#039 / capital base, the end line of defense, measured with &quot / Capital Ratios&quot / . At the end of study, we proposed an ensemble model which produced probability ratios for the success rates of the banks. The proposed model achieved a very high success rate for the banks we considered.

西元2005、2006年間，臺灣數家知名手機代工業者，或是從手機代工兼跨經營自有品牌的手機業者，透過與國內、外企業所進行之整併活動，上演多幕併方與被併方商業資源之切割、位移與重新整合的戲碼，而除決意退出賽局的企業不論，其他繼續競逐的業者，似正利用整併活動，快速囊闊並整合企業繼續成長壯大所需的商業資源。 其中，在明基整併西門子手機事業案例中，併方明基集團明確指出，透過整併，希望能取得被併方手機相關之智慧財產資源，包括核心專利、有限期的商標使用權及人員、技術等。且併方亦表示，取得被併方手機相關核心專利與品牌使用，是該整併案中重要標的，更是決意整併與否的關鍵因素，故在本件整併，併方對於取得被併方手機相關核心專利與品牌使用，顯然有高度之期許與重視。 讀到上開資訊，腦海中所伴隨著的問題意識，包括：究竟台灣手機業者透過整併活動，取得知名手機大廠所擁有之核心專利，其商業目的為何？倘若取得此等核心專利，有其商業價值，依據併方擬達到之商業目的，併方應於整併前，進行何等相應評估與規劃作業？此外，在取得國外知名手機廠商授權商標使用權能部分，此等商標使用權能之取得，究竟併方商業目的何在？倘併方看中的是，被併方商標具有品牌價值，那麼奠基手機品牌價值之價值活動為何？且併方應透過何等途徑，才能順利位移被併方之品牌價值到併方身上，並讓併方據此更佳蓬勃？ 本論文以上開問題意識出發，於論文各章節中，進行相應之探討。而明基整併西門子手機事業之案例，恰好提供豐富的商業基礎事實，故本論文援引此一案例，作為研究與論述基礎，並藉由實際案例所提供資訊，讓學術討論更具意義。 經本論文研究結果認為：倘若併方將被併方核心專利與商標使用權能之取得，列為整併重要標的，在進行此等整併作業時，併方應依據所設定之商業目的，事先應有一套完整的評估作業（本論文嘗試提出評估作業架構圖），亦需規劃後續相應配套執行作業，如此，始能提高商業目的既遂的機率，並且避免讓『大機會』變成『大風險』，而且，在併方取得被併方商標使用權能部分，併方應先明辨商標與品牌之不同，併方於使用被併方之商標，也應事先確定其具品牌價值且無嚴重的負面印象存在。 基於以上研究結論，筆者進一步提出幾項建議如下，作為本論文研究成果： 一、併方整併被併方智財資源之具體標的，倘在於核心專利取得。建議併方應於整併前，對所取得之專利是否為核心專利先予驗明正身，而且必須設定取得核心專利之明確商業目的，後續也應依據商業目的，具體規劃相關評估與執行作業。 二、若欲讓整併目的既遂並降低相關商業風險，整併前之評估作業，至為關鍵，建議未來進行類似整併案件之併方，務需於雙方拍板定案簽約前，即投入相當人力物力資源進行評估與資訊情報蒐集作業，而不是於拍板定案後，才臨機應變並見招拆招。 三、併方取得被併方之核心專利，本質上存有有哪些風險，建議併方亦需清楚臚列評估，並應於雙方併購合約中透過合約約款之設計，讓併方之商業風險有效控制與降低。 四、在取得被併方商標使用權能部分，建議併方事先應評估被併方商標是否具有品牌價值，並找出奠基被併方品牌價值之因素，且併方應明確區分品牌價值與品牌知名度之不同，進而仔細評估被併方品牌究竟是有真實價值，還是徒具知名度而已。 五、確認被併方商標具品牌價值後，若欲將被併方品牌價值真實位移到併方體內，建議併方應將被併方企業價值活動盤點，並進行去蕪存菁作業，進一步將有價值之企業活動加值，亦需將雙方企業活動整合與融合，如此被併方之品牌價值始能真實位移，而不是曇花一現。 六、又，不論併方品牌策略之操作，是採單一品牌或雙品牌操作模式，如果被併方授權商標使用是有期限的，併方應考慮到使用期限屆至後，儲蓄在被併方商標上的品牌價值應如何順利位移承接到併方商標上，以及在採行雙品牌策略後，當併方之品牌脫離了被併方之品牌，要如何自立不受影響。 / In 2005 and 2006, several renowned mobile phone OEM or branding companies in Taiwan were merging, sinning off and/or restructuring through their local or foreign affiliates. Except some were intended to exit the market, most were utilizing the merger and acquisition to combine various resources to grow in their sizes. In one of the cases, the merger of mobile phone business units of BenQ – Siemens, BenQ clearly indicated that through the merger, BenQ intended to acquire the intellectual property resources from Siemens including the essential patents, license of trademarks, technical supports and know-how, etc. BenQ also indicated that the acquisition of licenses of Siemens’ essential patents and brand name usage regarding mobile phone business would be the major target in the merger deal, as well as the turning point as to whether the merger should proceed along. In that case, therefore, BenQ highly expected to obtain licenses of Siemens’ essential patents and brand name regarding mobile phone business. The foregoing paragraph raises certain issues: what is the business purpose of a Taiwan mobile phone company to obtain the essential patents from other renowned and sized mobile phone branding companies? Assuming such business purpose is found, what kinds of evaluations and feasibility studies the merging company should conduct before the merger closing, in order to warrant the business purpose? Besides, what is the business purpose for the merging company to acquire from the renowned company a license to use the trademarks? If the merging company views such trademarks not as merely trademarks, but largely focuses the branding value added by the merged company with such trademarks, one would ask a question: where are the activities that have created and supported the mobile phone branding value? Through what ways, the merging company is able to successfully transfer the branding value from the merged company to the merging company and develop its business prosperously with the transferred branding value? This thesis starts with the above issues and discusses the relevant topics in various theories, using the ample business materials and facts in BenQ – Siemens merger as a base for case study so as to make the theory discussions in this thesis in a more practical sense. The research conclusion in this thesis indicates: If the major target in the whole merger deal is to acquire essential patents and trademarks from the merged business, the merging business must establish a complete feasibility assessment program in accordance with the intended business purpose (the thesis intends to provide a illustration charts for such assessment program) before the closing, and a well coordinated implementing procedures for post-closing operation, in order to higher the probability of meeting the intended business purpose while lower the possibility of spoiling a “great opportunity” into a “huge risk”. In addition and beforehand, the merging business should be able to tell the specific differences in nature between the brand names and trade marks. The merging business should also clearly identify the merged branding value, and further, ensure there is no negative impact in applying the merged branding in its business. Based on the conclusion stated in the preceding paragraph, the author thereby submits the following recommendations as a result of the research in the thesis: 1.If the specific target for a merging business seeking to combine intellectual property resources of the merged business is to obtain the essential patents from the merged business, it is advisable for the merging business to, before the merger, identify whether the patents proposed to be acquired are indeed essential patents in relevant industries, establish a clear business purpose feasibly achievable by acquisition of such patents, and establish an assessment program and a well coordinated implementing procedures operation in accordance with the established business purpose. 2.It is extremely imperative to conduct a solid and full-scaled pre-closing feasibility studies so as to reduce the business risks in merger deal. It is advisable for a merging business to devote considerable resources to conduct evaluation and information gathering before merger closing, and not to remedy and mitigate the case in post closing days. 3.It is advisable for the merging business to identify and list in detail the risks in acquiring the core patents from the merged business, and further structure through merger related contracts to effectively control and minimize such risks. 4.It is advisable for the merging business to clarify whether the proposed trademarks are having true branding value, find the factors within the merged business creating and supporting such branding value, clearly tell differences between branding value and brand popularity, and then carefully assess if the proposed brand name is powered with the true branding value or merely covered with a wide popularity. 5.After identifying the branding value of the proposed trademark, if the branding value is intended to be transferred into the merging business, it is advisable for the merging business to conduct a full examination on the previous branding value activities of the merged business, and adjust/develop the value-added items of new activities by continuing joint efforts of corporate businesses, not a flash show in the market. 6.No matter the marketing strategy is by single brand name or combined dual brand name, if the proposed trademark usage is limited by time expiration, the merging business must consider after the expiration, how to successfully transfer the branding value of the proposed trademark to existing trademark originally held by the merging business, and how to maximize or maintain the independent branding value of the existing trademark after the expiration.

This dissertation investigates the value of deep reinforcement learning (DRL) within an agent-based model (ABM) of a large open-air venue. The intent is to reduce civilian casualties in an active shooting incident (ASI). There has been a steady increase of ASIs in the United States of America for over 20 years, and some of the most casualty-producing events have been in open spaces and open-air venues. More research should be conducted within the field to help discover policies that can mitigate the threat of a shooter in extremis. This study uses the concept of dynamic signage, controlled by a DRL policy, to guide civilians away from the threat and toward a safe exit in the modeled environment. It was found that a well-trained DRL policy can significantly reduce civilian casualties as compared to baseline scenarios. Further, the DRL policy can assist decision makers in determining how many signs to use in an environment and where to place them. Finally, research using DRL in the ASI space can yield systems and policies that will help reduce the impact of active shooters during an incident.

The study investigated the possibility of developing a monitoring and evaluation tool to capacitate the South African Department of Home Affairs towards the sustainability of its mobile unit project. As South Africa has a history of gross discrepancies in the appropriation of services by the citizenry, a fleet of 117 mobile trucks was deployed as part of the 2004 Turnaround Strategy. The chosen structural-functionalist theoretical vantage point informed a quantitative baseline survey in which the views of thirty eight respondents in six provinces and across various ranks were gauged. The majority expressed positive views about the sustainability of the mobile units beyond project phase. They expressed confidence in the goals, relevance and realistic nature of the mobile units. In the SWOT analysis, the respondents expressed more strengths and opportunities than weaknesses and threats. These findings form the baseline for the development of the intended M&E framework. / Sociology / M.A. (Sociology)

No description available.

No description available.

企業併購法施行將近七年之際，其第四章「租稅措施」共有十條條文，在修法後的解釋適用上卻仍顯困難重重，導致我國企業併購的稅務爭議一直呈現眾說紛紜且矛盾不止的景象。以企業併購為主題的學術論文或坊間書籍，多淪為人云亦云的稅法摘要，未能深入討論併購案中參與之各企業的租稅待遇及對併購公司股東稅負的影響，另外更缺乏國內併購稅務實例的分析介紹，以探求租稅措施各條文之實用性。 基於澄清問題本質，本論文嘗試選取該法第34、38、39、40、41條文，分別從法律形式、文義內容、立法理由、歷史解釋、合憲目的、會計觀點等不同角度分析『租稅減免』、『盈虧互抵』、『免徵營所稅』、『連結稅制』及『跨國併購』等制度細節，並同時討論涉及併購其他稅法的交錯適用，以發掘真正實際困擾所在。研究發現由於我國稅務法規簡陋且錯誤層出不窮，加上行政機關為個案課稅持續發布多種「鋸箭式」的解釋函令，導致租稅制度上之嚴重矛盾，有待修法以重建稅法體系。 雖財政部97/10/17台財稅字第09704552910號函成為企併稅制的里程碑，某些疑慮將蓋棺論定，但離徹底釐清租稅疑慮仍有一大段距離，容易造成無辜企業誤觸（稅法）法網的困擾，反過來熟稔法條之併購公司卻可巧妙運用稅法漏洞，謀求本身最大租稅利益，故本論文以美商案、遠紡案、外銀案及億豐案等國內實例，分別探討重要租稅議題：外國公司在台新設分割能否適用租稅措施？本國公司以土地進行分割應否記存土增稅？外國金控購併本國銀行時如何善用不同交易架構使整體稅負極小化？兩階段購併的不同稅負可否逼迫小股東參與應賣？最後提出建言以期待我國能大步邁向租稅法治國的境界。